Principles of Tax Trial in the Legal System of Iran and UK with a Glance at Islamic Jurisprudence

Principles of Tax Trial in the Legal System of Iran and UK with a Glance at Islamic Jurisprudence

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Tax procedures that have extensive concepts and scope, fundamentals andsources of law, include, from tax legislation to determining, demandingcollection and settlement of disputes, filing legal and criminal complaints,decision making condition, issuing and performing all administrative, lawenforcement and jurisdictions authorities judgments including insourcingand outsourcing to realize distributive and social justice, procedural Justice,legal justice, criminal justice, tax administrative justice and even restorativejustice alongside with tax justice.Every legal systems requires to complywith principles of tax trial such as principle of taxpayer information 12n/1200 wella privacy,publicity of tax trial principle, principle of peremptory norms in tax trial,principle of taking appeal to tax trial judgments and the adversary principlein tax trial to realize fair tax trial.The present situation of tax trial in Iran has numerous difficulties either inthe process or the trial on merits, including hearing in unofficial trial becauseof absence of the commissioner judge, issuing stereotype, irrational anddelegitimized judgments, enforcement delay in writ of expert opinion andprolongation of turbo air m3f72-3-n trial which interrupted fair trial and favorable and acceptablesituation.Therefore it is essential to transform the structure and functionalityof these authorities and also codification of administrative procedure law.